Code Section
235-1, et seq.

Who is Required to File
Resident individual, estate or trust, and nonresident individual estates or trusts on income derived from Hawaii sources

Rate
First $4,000, 1.4%; Next $4,000, 3.2%; Next $8,000, 5.5%; Next $8,000, 6.4%; Next $8,000, 6.8%; Next $8,000, 7.2%; Next $20,000, 7.6%; Next $20,000, 7.9%; Over $80,000, 8.25%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes